Le blog de Thierno OLORY-TOGBE

A foreign company wishing to have a physical presence in Benin is subject to the requirements of OHADA[1] Uniform Acts. This document intends to provide general information. Therefore, all the specificities of the foreign company should be taken into account before making a choice between the following options:

1- The power of attorney

The power of attorney is the agreement by which one person gives another the ability to act on his behalf for one or more legal action. It takes either the form of a private deed or a deed drawn up before a notary . It can be "general" or otherwise "specific" which is, in this case, provided ​​for the carrying out of a given action; for example, to conclude a sale.

The power to represent someone in court results necessarily from a specific mandate, when the rules of the Civil Procedure Code applicable in Benin do not require any representation by a lawyer.

The representative agent is responsible for any misdeed against its principal (the foreign company). The latter is engaged by the acts that its representative agent has made in ​​its name in the scope of its power.

Thus, a foreign company that wishes to be represented by an individual resident or a Benin based legal entity can provide this type of mandate so that the latter represents and carries out all necessary actions on its behalf.

When it does not refer to a commercial activity, the power of attorney is only subject to the general rules of a contract law.

However, in the event that the representation would entail the performance of acts of trade, the power of attorney is "commercial" and will be subject to the specific requirements of the Uniform Act on General Commercial Law (AU. GCL).

These requirements define the intermediary trader (the agent) as "a person or entity who has the power to act, or intends to act usually and professionally on the behalf of another person, the principal, to conclude a commercial sales agreement with a third party "(Article 137 AU. GCL).

Finally, the foreign company may choose to mandate a lawyer, member of Benin Bar association, for assistance and non-commercial representation. This lawyer will act as an advisor and may provide the following services:

• Give consultation, legal or tax advice on issues or cases that are submitted whenever it is required;
• Assist the foreign company in legal, fiscal and strategic aspects, during negotiations or transactions, with individuals as well as the government or other companies with which it has business relationship;
• Represent the foreign company before all instances where it would come to be sued, either by request or defense;
• Initiate, at the request of the foreign company, any legal action for the recovery of its civil and commercial claims;
• Defend the interests of the foreign company in any court where it is a party.

2- The representation office

This is a liaison office considered as the first step of the establishment of the foreign company in Benin.It allows defining the strategies for an effective settlement, studying the local market, analyzing the feasibility of the project, testing the activity, and even promoting a product or a service without marketing it however.

The representation office is only used as a connection between customers (or partners) and the foreign company. It does not have any commercial activity. No employee with the power to legally bind the foreign company (negotiation and conclusion of contracts) can depend of it. However, it is possible to recruit a secretary or a sales employee. In this case, it will be a local personnel reporting directly to the foreign company and considered doing a temporary mission in Benin.

The representation office is not a permanent establishment of the foreign company neither in Benin nor in the OHADA area and therefore is neither subject to the registration in the Trade and Movable Credit Register (RCCM)[2], nor the local taxation.

Examples of existing representation offices in Benin are mainly related to international organizations. Thus, in practice, the approval to establish a representation office may be negotiated as part of obtaining a headquarters agreement with the Ministry of Foreign Affairs.

The items required to obtain a headquarters agreement are:

• A request for the signature of a Headquarters Agreement to be addressed to the Minister of Foreign Affairs;
• The final activities’ report of the past three years and the activities program of the applicant;
• A financial report approved by a recognized organization in Benin for the last three years;
• A receipt of payment of the examination fees made of the amount of one hundred thousand (100,000) CFA Francs to be paid in the account No. 361-01-1643 to “Direction Générale du Trésor et de la Comptabilité Publique, Avenue Jean Paul II”.

It must also be noted that there are two categories of headquarters agreements in Benin, based on the amount of investment to be done:

• between 300 million and one billion investment CFA Francs (normal version of Headquarters Agreement);
• One billion CFA Francs and more investment (special version of Headquarters Agreement).

A branch is a commercial entity created by a company that enjoys certain autonomy from that owner company, without being legally separated. It is a form of direct implantation with no legal or tax identification.

The functions of a branch are usually commercial and logistical assistance for an existing sales structure:

• prospecting;

• management of operational actions (promotion, distribution);

• taking orders and possibly sales;

• monitoring of sales (billing, delivery, bill collection ...);

• information on the market;

• and so on.

What distinguishes it from the subsidiary is that it has no legal personality and it completely depends on the foreign company which is solely responsible.

For the penetration of the Beninese market and of the OHADA area, the creation of a branch is an important step. The branch may be a commercial, an industrial or even a services entity. The branch becomes the secondary entity of the foreign company in Benin.

The rights and obligations arising in connection with its activity or arising out of its existence are included in the assets of the foreign company. Like the representative office, it does not have a legal personality despite its registration in the RCCM.

The foreign company is liable for the debts of its branch. The branch may conduct its own commercial activity and even issue invoices directly.

As a permanent establishment, the branch is subject to local taxation and shall establish its own accounts. However, the foreign company must mention on the branch’s documents, the information that can identify it.

The benefits of implementing a branch office in Benin are:

• the foreign company retains full control of its trade policy;
• the foreign company gets back all profits;
• the foreign company has a better understanding of the market and customers’ needs. Through that, the foreign company may, for example, conduct or coordinate market research more easily;
• it allows a direct presence in the market which helps to give credibility to the company’s permanent settlement in Benin, to "nationalize" its products (but not as the subsidiary) and a confidence climate that facilitates communication with local authorities and with clients who feel more secure;
• start-up costs are limited compared to those of the subsidiary;
• the branch may be very helpful in the definition and the implementation of a sales policy (with the information feedback). After-sales service, storage, transport and collection of receivables are thereby facilitated;
• these solutions allow sometimes the company to bypass some administrative barriers by charging with a local VAT number, for example.

The major drawback associated with the establishment of a branch is the relatively high level of administrative formalities (but not as the creation of a subsidiary). Indeed, as a foreign investment, the establishment of a branch is subject to governmental approval and other operations including the opening statement, the registration in the RCCM.

In addition, since the branch does not have a proper legal, tax and commercial status, the foreign company assumes the entire commercial, legal and financial risk, as well as the responsibility for all actions that are taken in Benin.

Finally, the establishment of this structure requires a quite important financial investment. Moreover, the risk of double taxation is higher than in the case of the subsidiary .

The establishment of a branch should be considered only for:

• a company with significant international experience and also in Benin;
• a company with a qualified and itinerant staff capable to manage the activities in Benin;
• a constant local market that can offer a significant business potential, in order to justify the cost of such a structure.

The steps for establishing a branch in Benin are:

Preparationof documents

1. Request for criminal record and copy of identity documents
2. Collection of criminal record and certified copies  

Authentication and minutes recording

1. Request for the deed of minutes deposit with a notary
2. Signature of the deed of minutes deposit  
3. Request for registration of the deed of minutes deposit  
4. Collection of the registered deed of minutes deposit

Registration of the branch in the Trade Register

1. Application for registration of the branch at RCCM
2. Collection of the registration documents of the branch at RCCM

Publication in the legal notices

1. Request for publication in the legal notices (newspaper “La Nation”)

10.Collection of the papers containing the publication

Withdrawal of documents of the branch at the notary

11.Collection of the registration documents of the branch at the notary office

Finally, it should be noted that if the branch belongs to a foreigner (an individual or a legal entity located outside the OHADA area), it must be transferred to an existing or future legal entity of one of the States Parties no later than two years after its creation.

The foreign company that wishes to integrate totally the Beninese market has to create a subsidiary that is effectively an OHADA law company, with its own identity. It must be registered in the RCCM.

This is a legally independent company and it is entirely subject to the OHADA law and local taxation.

A choice can be made between a corporation and a partnership. If the choice is a corporation, the subsidiary will be solely responsible for the business it deals. However, without a guaranty or other type of security provided to the subsidiary, the foreign company may lose its initial contribution in the capital of the subsidiary.

The share capital of the Beninese subsidiary will be mainly owned by the foreign company (parent company), who may provide leadership, management and control through one or more persons.

In addition to the functions of the branch, the subsidiary performs the following purposes:

• the subsidiary buys irrevocably products from the foreign company and then resells them. It operates in this case as an importer-distributor ;
• it participates in the definition of trade policy (choice and adaptation of the product, pricing, ...) in accordance with the overall strategic and commercial objectives established by the parent company;
• it implements marketing (prospecting, order entry, customer service, ...), logistics (transport, storage and distribution of products) and administrative (customs clearance, invoicing, debt collection) activities particularly through its sales force that is usually recruited locally.

Such establishment gives the following benefits:

• market knowledge is very good with a permanent local presence in the market, provided however, that the subsidiary has sufficient autonomy to adapt to local conditions;
• control of the marketing policy is very good even though the subsidiary is a separate entity;
• the subsidiary holding the Beninese nationality, the products of the foreign company are considered domestic and potential customers and partners feel secure about the sustainability of the enterprise in the market. Its credibility is enhanced;
• it allows to simplify and to make profitable logistics, administrative, commercial and financial operations. The company can achieve economies of scale in distribution costs by streamlining the physical transport and storage and in so doing, reduce logistics and marketing costs. In addition, the customer service and the follow-up of bill collection are simplified;
• the foreign parent company is responsible for the liabilities of the subsidiary until the amount it has invested in. It is not automatically fully engaged - as with the branch – by the actions of its subsidiary. Note however that through bonds, often required of the parent, the commitments may go beyond the initial capital;
• it sometimes allows the company to bypass certain administrative barriers by charging a local VAT number, for example.

The major disadvantages of this type of establishment are:

• the initial investment and fixed costs of implementation are high;
• this option assumes a midterm commitment that involves a higher risk, (including political or commercial risk) when the conditions of competition change;
• it requires a significant number of formalities (minimum capital, acts of creation, ...);
• the foreign company (the parent), must comply with local laws (accounting, taxation, employment law, investment law, ...), which implies significant expertise in this area;
• financial control of a subsidiary is as easy as with other forms of implantation.

The steps for creating a subsidiary in Benin are:

Preparation of documents

1. Request for criminal record and certified copies
2. Collection of criminal record and certified copies
3. Purchase of excise stamp  
4. Obtaining a certificate of residence (required by the bank when opening the company’s account)

Application and notarized signature of the statutes

1. Notarized request of the statutes
2. Notarized signature of the statutes  

Any articles in the fields

1. Application for registration statutes
2. Collection of registered statutes  

Company registration in the Trade Register (RCCM)

1. Application for registration in the RCCM

10.Collection of the extract from the RCCM  

Publication in the official gazette or legal notices

11. Request for publication in the legal notices (The Nation)

12. Collection of papers containing the announcement  

Collection of documents at the notary

13. Collection of registration documents at the notary  

Opening a bank account

14. Opening a company bank account

15. Deposit of the subsidiary’s capital

16. Collection of the company’s bank account details 

Company registration at the Business Formalization Office (GUFE)[3]

17. Buying of a three-flaps cardboard

18. Payment of the company’s registration fees  

19. Request for registration to the GUFE

20. Collection of the registration documents of the company (GUFE)

Chers amis lecteurs,

L’analyse de ce jour abordera essentiellement les questions relatives à la régularité d’une éventuelle saisine d’un tribunal arbitral dans le contentieux entre Bénin Control et l'Etat Béninois.
Ainsi nous analyserons ensemble les trois premières questions soulevées dans le précédent article :

• Les parties avaient-elles la faculté de compromettre dans le cadre d’un tel contrat ?
• La clause compromissoire est-elle valide malgré le retrait de SGS ?
• Quelle est la juridiction compétente pour connaître du litige entre Bénin Control SA et l’Etat Béninois ?

Avant d'aller plus loin, rappelons quelques notions relatives à l'arbitrage...

PRESENTATION DE L’ARBITRAGE

Les lourdeurs administratives voire l’inertie qui caractérisent parfois les juridictions étatiques poussent les justiciables à résoudre les litiges liés aux droits dont ils ont la libre disposition par des procédés extrajudiciaires. Parmi ceux-ci, l’arbitrage est l'institution par laquelle des privés, dénommés « arbitres », règlent le différend qui oppose les parties, en exerçant la mission juridictionnelle qui leur a été confiée. Cette définition doctrinale met en exergue à la fois l'origine contractuelle et la nature juridictionnelle de l’arbitrage. Au sein de l’espace OHADA, ce mode de règlement des litiges est organisé par l’Acte uniforme sur le droit de l'arbitrage (AU/DA) ainsi que les règlements des différents centres d’arbitrage dont celui de la Cour Commune de Justice et d’Arbitrage (CCJA).

Notre analyse consistera à proposer quelques règles de droit qui apportent des éléments de réponse aux principaux problèmes juridiques de ce contentieux...

ELEMENTS DE REPONSE

Sur la faculté de compromettre des parties

Aux termes de l’article 2 de l'Acte Uniforme OHADA relatif au Droit de l'Arbitrage (AU/DA) : "Toute personne physique ou morale peut recourir à l’arbitrage sur les droits dont elle a la libre disposition. Les Etats et les autres collectivités publiques territoriales ainsi que les Etablissements publics peuvent également être parties à un arbitrage, sans pouvoir invoquer leur propre droit pour contester l’arbitrabilité d’un litige, leur capacité à compromettre ou la validité de la convention d’arbitrage."

La libre disposition des droits est, en droit OHADA, le critère d’arbitrabilité des litiges. Chaque partie peut soumettre à une clause compromissoire tout litige relevant de ses droits dits « patrimoniaux ».

Par ailleurs, il faut observer que l’article précité ne fixe aucune limite quant à l’arbitrabilité des litiges intéressant l’Etat et les autres personnes morales de droit public. Cela signifie que l’Etat peut recourir à l’arbitrage. Toutefois l’appréciation de la question de l’arbitrabilité des prérogatives de puissance publique d’un Etat est plus délicate dans la mesure où l’arbitrage n’est pas possible dans les matières qui intéressent l’ordre public (cf. P.G. POUGOUE, Droit de l’arbitrage dans l’espace OHADA).

En résumé, la clause compromissoire ne peut en aucun cas empêcher un Etat de prendre les mesures qu’il estime être d’ordre public. En l’espèce, la société Bénin Control et l’Etat béninois avaient bel et bien le droit de compromettre. Toutefois, en cas de mesures prises par l’état dans l’exercice de ses prérogatives de puissance publique (comme la suspension du contrat en raison des troubles à l’ordre public que son exécution entraîne), seules les questions relatives à la réparation des dommages causés pourront être réglées par voie arbitrale.

Sur la validité de la clause compromissoire en dépit du retrait de SGS

Parmi les arguments soulevés par le Gouvernement béninois et qui constitue à mon sens une véritable épine pour Bénin Control, c’est l’absence de la société SGS dans la mise en œuvre du PVI alors même qu’elle fait partie du consortium adjudicataire de l’appel d’offres d’attribution de ce service. Il y a lieu de se demander si le retrait de SGS entraîne l’invalidité du contrat signé entre le Gouvernement du Bénin et la société Bénin Control ; et par ricoché, l’invalidité de la clause compromissoire.

En réalité, la lecture des tous premiers paragraphes du contrat litigieux nous interpelle. SGS n’apparaît pas au nombre des signataires alors même que le préambule vise la lettre n°0011/MEF/DC/DAC/SGM/CPMP du 05 janvier 2011 portant notification d’attribution définitive du marché au Groupement SGS-Bénin Control.

Les uns rappelleront l’adage « nemo auditur turpitudinem propriam allegans ». Les autres brandiront le Code Béninois des marchés publics. A mon humble avis, ils aboutiront tous à la même conclusion...

Aux termes de l’article 14 du code précité : "Un marché public peut être divisé en lots confiés à des entrepreneurs, fournisseurs et prestataires de services individuels ou à des groupements de ces derniers. (…) Dans le cas des groupements, tous les membres sont conjointement et solidairement responsables devant le maître de l'ouvrage des lots qui leur sont confiés; ils sont cotraitants et désignent l'un d'entre eux comme mandataire pour les représenter devant le maître de l'ouvrage.

 Le contrat signé entre Bénin Control et le Gouvernement Béninois est donc valide à deux conditions :

• Bénin Control SA avait effectivement un mandat de représentation du groupement SGS-Bénin Control ;
• Le Gouvernement du Bénin reconnaissait à Bénin Control cette qualité de mandataire au moment de la signature du contrat.

En tout état de cause, l’article 4 de l'Acte Uniforme OHADA relatif au Droit de l'Arbitrage (AU/DA) viendra définitivement clore ce débat : "La convention d'arbitrage est indépendante du contrat principal. Sa validité n'est pas affectée par la nullité de ce contrat et elle est appréciée d'après la commune volonté des parties, sans référence nécessaire à un droit étatique".

En l’espèce, la validité de clause compromissoire est indépendante du retrait de SGS.

Sur la compétence du Tribunal arbitral et les limites de cette compétence

Selon les dispositions de l’article 49 du contrat signé entre Bénin Control et le Gouvernement béninois, les parties devraient soumettre leur litige à un tribunal arbitral et se conformer aux dispositions du traité de l’OHADA qui régissent l'arbitrage. Il s’agit des articles 21 à 26 dudit traité.

En application de ces dispositions, la juridiction compétente sera un tribunal arbitral composé d’un ou de trois arbitres.

Toutefois le droit OHADA prévoit une hypothèse qui pourrait bien faire obstacle à l’exclusivité de compétence de ce tribunal arbitral : "la nullité manifeste de la clause compromissoire".

En effet, si la convention d'arbitrage elle-même est « manifestement nulle » seul un juge étatique sera compétent pour connaître du litige. (Article 13 al. 2 AU/DA).

Je dois avouer que les différentes jurisprudences parcourues jusqu’ici ne m’ont pas encore véritablement permis de percer le mystère de la "nullité manifeste". J’ai même le sentiment que cette notion est une échappatoire très large par laquelle un tribunal arbitral pourrait se déclarer lui-même incompétent et "refiler la patate chaude" (permettez-moi l’expression -sourire-) à une juridiction étatique.

J’ai bien l’intuition que le fait que ce contrat litigieux ait résulté de l’attribution d’un marché public implique que tout règlement des différends est obligatoirement soumis à la procédure spéciale prévue au Titre VII du Code béninois des marchés publics…qui est d’ordre public…

Ainsi s’achèvent mes réflexions pour cette deuxième partie, sous toutes réserves.

J’aborderai dans ma prochaine publication les questions restées en suspend, notamment les étapes des différentes procédures offertes aux parties (arbitrage/procédure administrative).

A très bientôt cher lecteurs.

Thierno.

Chers amis lecteurs,

Je prends l'initiative ce lundi 14 mai 2012 de créer mon premier blog. Il sera consacré à l'actualité juridique et financière au sein de l'espace OHADA.

Cette démarche s'inscrit notamment dans le cadre de mes activités de recherche au sein du Cabinet d'avocats OTL CONSEILS basé à Cotonou au Bénin et mes articles pourront faire l'objet de publications sur le site internet du Cabinet que je vous invite, au passage, à découvrir : www.otlconseils.com.

Rédigés dans un style "éditorialiste", les articles de ce blog seront les produits d'analyses objectives et parfois d'opinions personnelles sur divers sujets d'actualité en Droit des Affaires et en Finance (jurisprudences, nouvelles législations, meilleurs pratiques professionnelles, transactions, Partenariats Public- Privés, études de cas, etc.).

Ces diverses réflexions au cœur d'une Afrique pleine de paradoxes mais riches en opportunités constituent ma contribution au mouvement déjà amorcé de partage et de diffusion des connaissances entre les praticiens africains du Droit des Affaires et de la Finance.

A ce propos, je m'en voudrais de terminer cette entrée en matière sans remercier la très brillante Marlène Hounkpatin qui a contribué par l'exemple (voir aussi : www.legavox.fr/blog/marlene-hounkpatin/) à me mettre le pied à l'étrier. Elle a mon entier soutien dans l'accomplissement du Grand Projet commun, hérité de nos pères, qui me permettra un jour prochain de lui dire "Cher confrère".

Je ferai tout pour être à la hauteur de ce nouveau défi et je vous remercie par avance pour vos contributions.

"Votre bien dévoué"

Thierno.